What EFTPS Is and Who Uses It

EFTPS (Electronic Federal Tax Payment System) is the IRS's official online platform for paying federal income tax, self-employment tax, and payroll taxes. It is free to use and available 24 hours a day, seven days a week. You can make a payment from your bank account directly to the IRS without going through a third-party payment processor.

EFTPS is designed for individual taxpayers, self-employed people, and businesses of all sizes. If you owe federal taxes and want to pay electronically without using a credit card or debit card (which charge fees), EFTPS is the most direct route. The IRS processes payments through your bank's ACH network, the same system that handles direct deposits and bill payments.

Key Takeaways

  • EFTPS is a free IRS system that lets you pay federal taxes directly from your bank account without third-party fees.
  • You must enroll in EFTPS before you can make a payment, and enrollment takes one to three business days.
  • Payments scheduled through EFTPS must be submitted at least one business day before the due date to arrive on time.
  • You can schedule payments in advance, make same-day payments (before 2 p.m. ET), or set up recurring payments for quarterly estimated tax.

How to Enroll in EFTPS

Go to eftps.gov and click "Enroll Now" on the homepage. You will need your Social Security Number or Employer Identification Number (EIN), your date of birth or business formation date, and your bank account and routing numbers. The IRS will ask you to create a username and password.

After you submit your enrollment information, the IRS sends a Personal Identification Number (PIN) by mail to the address on file with your tax return. This PIN arrives within one to three business days. You cannot make a payment until you receive and enter this PIN during your first login. Keep the PIN in a safe place — you will need it every time you log in.

If you are enrolling as a business or on behalf of someone else's account, you may need to provide additional documentation. The IRS website lists these requirements during the enrollment process.

Making a Payment Through EFTPS

Log in to your EFTPS account with your username and PIN. Click "Make a Payment" and select the tax type you are paying (1040 for individual income tax, 941 for payroll tax, 1120 for corporate tax, and so on). Enter the tax year, the amount you want to pay, and the date you want the payment to be withdrawn from your bank account.

EFTPS shows you a confirmation screen with all the details before you submit. Review it carefully — once you submit, you cannot cancel or change the payment. The system will give you a confirmation number. Write this down or save a screenshot; you will need it if you have questions about the payment later.

Payments scheduled for a future date are held in a queue until the withdrawal date arrives. If you need to cancel a scheduled payment, you must do so before midnight ET on the day before the scheduled withdrawal. After that, the payment cannot be stopped.

Timing: When Your Payment Arrives

EFTPS payments are processed through the ACH network, which takes one to two business days to settle. If you schedule a payment for Monday, your bank withdraws the money on Monday, but the IRS does not receive it until Tuesday or Wednesday. The IRS considers the payment made on the date you scheduled it, not the date it settles.

To meet a tax important date, schedule your payment at least one business day before the due date. If the due date falls on a weekend or federal holiday, the important date moves to the next business day, but EFTPS does not automatically adjust your scheduled date — you must choose the correct date yourself.

EFTPS also offers same-day payment for payments submitted before 2 p.m. ET on a business day. Same-day payments cost slightly more in processing fees and are not free like regular EFTPS payments, so check the current fee before you choose this option.

Setting Up Recurring Payments for Estimated Tax

If you are self-employed or have income not subject to withholding, you owe quarterly estimated tax payments. EFTPS lets you schedule these in advance so you do not have to log in four times a year. When you make a payment, you can check a box to set up a recurring payment for the same amount on the same schedule.

Recurring payments are optional — you can make each quarterly payment individually if you prefer. If you set up recurring payments and your tax situation changes (your income drops, you have a major deduction, or you owe less), you can log in and cancel the remaining scheduled payments at any time.

What Happens If a Payment Fails

A payment can fail if your bank account does not have enough funds, if the account number is incorrect, or if your bank rejects the ACH transaction for another reason. EFTPS sends you an email notification if a payment fails, usually within one business day of the scheduled withdrawal date.

If a payment fails, you are responsible for resubmitting it when ready. A failed payment does not count as made, so you will owe penalties and interest if the tax was due. Log back into EFTPS, check that your bank account information is correct, and schedule the payment again for the next business day.

If the same payment fails twice, contact your bank before trying again. Your bank may have flagged the transaction as suspicious or may have a hold on your account.

EFTPS vs. Other Payment Methods

The IRS offers several ways to pay federal taxes: EFTPS (free, ACH only), credit or debit card through an approved payment processor (charges a fee, usually 1.87 to 2.35 percent of the payment), direct debit from your tax return (free, but only available when you file), and check or money order by mail (free, but slow and straightforward to lose).

EFTPS is the cheapest option if you are paying from a bank account. If you want to pay by credit card to earn rewards points, you will pay a processor fee no matter which method you choose, so the fee is the same whether you use EFTPS or a processor's website. EFTPS does not accept credit or debit cards directly — it only works with bank accounts.

Frequently Asked Questions

Can I use EFTPS to pay state taxes?

No. EFTPS only handles federal taxes. Each state has its own tax payment system. Check your state's tax agency website to find out how to pay state income tax, sales tax, or other state taxes.

What if I do not have a bank account?

EFTPS requires a U.S. bank account. If you do not have one, you can pay by credit or debit card through an IRS-approved payment processor, by check or money order by mail, or by direct debit from your tax refund when you file your return.

Can I change a payment after I submit it?

No. Once you submit a payment in EFTPS, you cannot change the amount or the date. You can only cancel it before midnight ET on the day before the scheduled withdrawal. If you need to change the amount, cancel the original payment and schedule a new one for the correct amount.

How do I know if my EFTPS payment went through?

Log into your EFTPS account and check the "View Payment History" section. It shows all payments you have scheduled and all payments that have been processed, along with their confirmation numbers and settlement dates. You can also check your bank account to confirm the withdrawal.

What if I miss the important date?

If you submit a payment after the important date, the IRS will assess penalties and interest on the unpaid balance. The penalty is usually 0.5 percent of the unpaid tax per month, plus interest at the current rate (which changes quarterly). Pay as soon as possible to minimize the interest that accrues.